The Effect of Institutional Ownership, Family Ownership, and Thin Capitalization on Tax Avoidance

Taxpaying companies in Indonesia aim to maximize profit increase the company’s shares value so that more investors are interested investing company. This practice causes try pay taxes a minimum by carrying out tax management without violating laws. study examines and analyzes effect of institutional ownership, family thin capitalization on avoidance. Data used were from manufacturing listed Stock Exchange 2017 2021, using purposive sampling technique. In sample this study, 6 met criteria. research uses panel data regression analysis method which is combination time series cross get informative data. The table coefficient test result shows significant for Institutional Ownership 0.0295, <0.05 (alpha 5%) with positive beta accordance hypothesis proposed study. Therefore, it can be stated ownership has avoidance at 95% confidence level. 0.2213, >0.05 negative not So, no And, 0.0103, Capitalization F-statistic was measure accuracy function estimating actual (goodness fit). F-test whether independent variables able explain dependent variable well or model fit not. significance level 5%. From table, known 0.005389 <0.05, means simultaneously affect avoidance.
 Keywords: avoidance,